會(huì)計(jì)相關(guān)英語(yǔ)專業(yè)詞匯

acceptance承兌account賬戶accountant會(huì)計(jì)員accounting會(huì)計(jì)accountingsystem會(huì)計(jì)制度accountspayable應(yīng)付賬款accountsreceivable應(yīng)收賬款accumulatedprofitsadjustingentry調(diào)整記錄adjustment調(diào)整administrationexpense管理費(fèi)用advances預(yù)付advertisingexpense廣告費(fèi)agency代理agent代理人agreement契約allotments分配數(shù)allowance津貼amalgamation合并amortization攤銷amortizedcostannuities年金

appliedcost已分配成本appliedexpense已分配費(fèi)用applied manufacturing 己分配制造費(fèi)用apportionedcharge攤派費(fèi)用appreciation漲價(jià)articleofassociation公司章程assessment課稅assets資產(chǎn)attorneyfeeaudit審計(jì)auditor審計(jì)員average平均數(shù)averagecostbaddebt壞賬balance余額balancesheet資產(chǎn)負(fù)債表bankaccount銀行賬戶bankbalance銀行結(jié)存bankcharge銀行手續(xù)費(fèi)bankdeposit銀行存款bankdiscount銀行貼現(xiàn)bankdraft銀行匯票bankloan銀行借款bankoverdraft銀行透支bankersacceptance銀行承兌bankruptcy破產(chǎn)bearer持票人beneficiary受益人bequest遺產(chǎn)bill票據(jù)billofexchange匯票billoflading提單billsdiscounted貼現(xiàn)票據(jù)billspayable應(yīng)付票據(jù)billsreceivable應(yīng)收票據(jù)boardofdirectors董事會(huì)bonds債券bonus紅利bookvalue賬面價(jià)值bookkeeper簿記員bookkeeping簿記branchofficegeneralledger 往來(lái)賬戶

broker經(jīng)紀(jì)人broughtdown接前broughtforward接上頁(yè)budget預(yù)算by-product副產(chǎn)品by-productsales副產(chǎn)品銷售capital股本capitalincome資本收益capitaloutlay資本支出capitalstock股本capitalstockcertificate股票carrieddown移后carriedforward移下頁(yè)cash現(xiàn)金cashaccount現(xiàn)金賬戶cashinbank存銀行現(xiàn)金cashondelivery交貨收款cashonhand庫(kù)存現(xiàn)金cashpayment現(xiàn)金支付cashpurchase現(xiàn)購(gòu)cashsale現(xiàn)沽cashier出納員cashierscheck本票certificateofdeposit存款單折certificateofindebtedness借據(jù)certifiedcheck保付支票certifiedpublicaccountant會(huì)計(jì)師charges費(fèi)用chargeforremittances匯水手續(xù)費(fèi)charter營(yíng)業(yè)執(zhí)照charteredaccountant會(huì)計(jì)師chattles動(dòng)產(chǎn)check支票checkbookstub支票存根closedaccount己結(jié)清賬戶closing結(jié)算closingentries結(jié)賬紀(jì)錄closingstock期末存貨closingthebook結(jié)賬columnarjournal多欄日記賬combination聯(lián)合commission傭金

commodity商品commonstock普通股company公司compensation賠償compoundinterest復(fù)利consignee承銷人consignment寄銷consignor寄銷人consolidatedbalancesheet合并資產(chǎn)負(fù)債表consolidated profit and account合并損益表consolidation合并constructioncost營(yíng)建成本constructionrevenue營(yíng)建收入contract合同controlaccountcopyright版權(quán)corporation公司cost成本costaccounting成本會(huì)計(jì)costoflabour勞工成本costofproduction生產(chǎn)成本costofmanufacture制造成本costofsales銷貨成本costprice成本價(jià)格credit貸方creditnote收款通知單creditor債權(quán)人crossedcheck橫線支票currentaccount往來(lái)活期賬戶currentasset流動(dòng)資產(chǎn)currentliability流動(dòng)負(fù)債currentprofitandloss本期損益debit借方debt債務(wù)debtor債務(wù)人deed契據(jù)deferredassets遞延資產(chǎn)deferredliabilities遞延負(fù)債delivery交貨deliveryexpense送貨費(fèi)deliveryorder出貨單demanddraft即期匯票

demandnote即期票據(jù)demurragecharge延期費(fèi)deposit存款depositslip存款單depreciation折舊directcost直接成本directlabour直接人工director董事discount折扣discountonpurchase進(jìn)貨折扣discountonsale銷貨折扣dishonouredcheck退票dissolution解散dividend股利dividendpayable應(yīng)付股利documentarybill押匯匯票documents單據(jù)double entry bookkeeping復(fù)式簿記draft匯票drawee付款人drawer出票人drawing提款duplicate副本dutiesandtaxes稅捐earnings業(yè)務(wù)收益endorser背書人entertainment交際費(fèi)enterprise企業(yè)equipment設(shè)備estate財(cái)產(chǎn)estimatedcost估計(jì)成本estimates概算exchange兌換exchangeloss兌換損失expenditure經(jīng)費(fèi)expense費(fèi)用extension延期facevaluefactor代理商fairvalue公平價(jià)值financialstatement財(cái)務(wù)報(bào)表financialyear財(cái)政年度f(wàn)inishedgoods制成品

finishedparts制成零件fixedasset固定資產(chǎn)fixedcost固定成本fixeddeposit定期存款fixedexpense固定費(fèi)用foreman工頭franchise專營(yíng)權(quán)freight運(yùn)費(fèi)funds資金furnitureandfixture家俬及器具gain利益generalexpense總務(wù)費(fèi)用generalledger總分類賬goods貨物goodsintransit在運(yùn)貨物goodwill商譽(yù)governmentbonds政府債券grossprofit毛利guarantee保證guarantor保證人idletime停工時(shí)間importduty進(jìn)口稅income收入incometax所得稅incomefromjointventure合營(yíng)收益incomefromsaleofassets出售資產(chǎn)收入indirectcost間接成本indirectexpense間接費(fèi)用indirectlabour間接人工indorsement背書installment分期付款insurance保險(xiǎn)intangibleasset無(wú)形資產(chǎn)interest利息interestrate利率interestreceived利息收入interofficeaccount內(nèi)部往來(lái)intrinsicvalue內(nèi)在價(jià)值inventory存貨investment投資investmentincome投資收益invoice發(fā)票

item項(xiàng)目job工作jobcost工程成本jointventure短期合伙journal日記賬labour人工labourcost人工成本land土地lease租約leasehold租約ledger分類賬legalexpense律師費(fèi)letterofcredit信用狀liability負(fù)債limitedcompany有限公司limitedliability有限負(fù)債limitedpartnership有限合伙liquidation清盤loan借款longtermliability長(zhǎng)期負(fù)債loss損失lossonexchange兌換損失machineryequipment機(jī)器設(shè)備manufacturingexpense制造費(fèi)用manufacturingcost制造成本marketprice市價(jià)materials原村料materialrequisition領(lǐng)料單medicalfee醫(yī)藥費(fèi)merchandise商品miscellaneousexpense雜項(xiàng)費(fèi)用mortgage抵押mortgagor抵押人mortgagee承押人movableproperty動(dòng)產(chǎn)netamount凈額netasset資產(chǎn)凈額netincome凈收入netloss凈虧損netprofit純利netvalue凈值notes票據(jù)notespayable應(yīng)付票據(jù)notesreceivable應(yīng)收票據(jù)

openingstock期初存貨operatingexpense營(yíng)業(yè)費(fèi)用order訂單organizationexpense開(kāi)辦費(fèi)originaldocument原始單據(jù)outlay支出output產(chǎn)量overdraft透支openingstock期初存貨operatingexpense營(yíng)業(yè)費(fèi)用order訂單organizationexpense開(kāi)辦費(fèi)originaldocument原始單據(jù)outlay支出output產(chǎn)量overdraft透支quotationrate比率rawmaterial原料rebate回扣receipt收據(jù)receivable應(yīng)收款recoup補(bǔ)償redemption償還refund退款remittance匯款rent租金repair修理費(fèi)reserve準(zhǔn)備residualvalue剩余價(jià)值retailer零售商returns退貨revenue收入salary薪金sales銷貨salereturn銷貨退回salediscount銷貨折扣salvage殘值samplefee樣品scrap廢料scrapvalue殘余價(jià)值securities證券security抵押品sellingcommission銷貨傭金

sellingexpense銷貨費(fèi)用sellingprice售價(jià)sharecapital股份sharecertificate股票shareholder股東shorttermloan短期借款soleproprietorship獨(dú)資spareparts配件standardcost標(biāo)準(zhǔn)成本stock存貨stocktake盤點(diǎn)stocksheet存貨表subsidies補(bǔ)助金sundryexpense雜項(xiàng)費(fèi)用supportingdocument附表surplus盈余suspenseaccount暫記賬戶taxableprofit可征稅利潤(rùn)tax稅捐temporarypayment暫付款temporaryreceipt暫收款timedeposit定期存款total合計(jì)totalcost總成本tradecreditortradedebtor銷貨客戶trademark商標(biāo)transaction交易transfer轉(zhuǎn)賬transfervoucher轉(zhuǎn)賬傳票transportation運(yùn)輸費(fèi)travelling差旅費(fèi)trialbalance電子表格trust信托turnover營(yíng)業(yè)額unappropriatedsurplus未分配盈余unitcost單位成本unlimitedcompany無(wú)限公司unlimitedliability無(wú)限責(zé)任unpaiddividend未付股利valuation估價(jià)value價(jià)值vendor賣主

voucher傳票wageratewage工資wageallocationsheet工資分配表warehousereceiptwelfareexpense褔?yán)M(fèi)wearandtear秏損workorder工作通知單yearend年結(jié)1、簡(jiǎn)化分批法每月發(fā)生的間接計(jì)入費(fèi)用，先將其在基本生產(chǎn)成本二級(jí)賬中，按成本項(xiàng)目分別累計(jì)起1、簡(jiǎn)化分批法每月發(fā)生的間接計(jì)入費(fèi)用，先將其在基本生產(chǎn)成本二級(jí)賬中，按成本項(xiàng)目分別累計(jì)起常見(jiàn)的分批法。概念編輯各批全部產(chǎn)品的在產(chǎn)品成本，只分成本項(xiàng)目的總數(shù)登記在專設(shè)的基本生產(chǎn)成本二級(jí)帳中。適用范圍編輯在有些小批單件生產(chǎn)的企業(yè)或車間里，定單多、生產(chǎn)周期長(zhǎng)，而實(shí)際每如果采用當(dāng)月分配法分配各項(xiàng)費(fèi)用，即將當(dāng)月發(fā)生的各項(xiàng)生產(chǎn)費(fèi)用全部分配給各批產(chǎn)品，而不論各批產(chǎn)品完工與否，這樣，由于產(chǎn)品批次眾多，費(fèi)用分配的核算工作量將非常繁重。因而，為了簡(jiǎn)化核算，這類企業(yè)或車間可采用簡(jiǎn)化分批法。與一般分批法相比較，簡(jiǎn)化分批法具有以下特點(diǎn)：1目匯總登記各批別產(chǎn)品當(dāng)月發(fā)生和累計(jì)發(fā)生的生產(chǎn)費(fèi)用、生產(chǎn)工時(shí)，分配完工產(chǎn)品的間接計(jì)入費(fèi)用，核算完工產(chǎn)品